EIN: 841388331
UEI: QF65JKRXEMC4
Showing data from August 22, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 26, 2023 (1247 days ago).
What is a management decision? →Criteria or Specific Requirement ? Management is responsible for preparing financial statements in accordance with generally accepted accounting principles. Condition ? An adjusting entry that is material to the financial statements was made as a result of the audit to reduce deferred revenue and recognize grant revenue in the amount of $114,811. Cause ? The grant agreement was not reviewed for determination of whether the grant was issued conditionally or unconditionally. Effect or Potential Effect ? The error resulted in a misstatement of Community Health Partnership?s internal financial statements. Questioned Costs ? There are no questioned costs. Repeat Finding ? Finding was not a repeated finding. Recommendation ? We recommend that the Organization review each grant agreement and contributions closely and recognize revenue once funds are unconditionally granted or contributed. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding. Management has implemented additional procedures to specifically review grant agreements to determine whether they have been conditionally or unconditionally awarded. Grants received for the year ending June 30, 2022 have undergone such review and have been recorded as revenue or deferred revenue appropriately based on the underlying grant agreements.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement ? Management is responsible for preparing financial statements in accordance with generally accepted accounting principles. Condition ? An adjusting entry that is material to the financial statements was made as a result of the audit to reduce deferred revenue and recognize grant revenue in the amount of $114,811. Cause ? The grant agreement was not reviewed for determination of whether the grant was issued conditionally or unconditionally. Effect or Potential Effect ? The error resulted in a misstatement of Community Health Partnership?s internal financial statements. Questioned Costs ? There are no questioned costs. Repeat Finding ? Finding was not a repeated finding. Recommendation ? We recommend that the Organization review each grant agreement and contributions closely and recognize revenue once funds are unconditionally granted or contributed. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding. Management has implemented additional procedures to specifically review grant agreements to determine whether they have been conditionally or unconditionally awarded. Grants received for the year ending June 30, 2022 have undergone such review and have been recorded as revenue or deferred revenue appropriately based on the underlying grant agreements.
Condition ? An adjusting entry that is material to the financial statements was made as a result of the audit to reduce deferred revenue and recognize grant revenue in the amount of $114,811. Recommendation ? We recommend that the Organization review each grant agreement and contributions closely and recognize revenue once funds are unconditionally granted or contributed. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding. Management has implemented additional procedures to specifically review grant agreements to determine whether they have been conditionally or unconditionally awarded. Grants received for the year ending June 30, 2022 have undergone such review and have been recorded as revenue or deferred revenue appropriately based on the underlying grant agreements. Date of Completion ? 12/21/2021 Action Taken ? Management has implemented additional procedures to specifically review grant agreements to determine whether they have been conditionally or unconditionally awarded. Person Responsible for Corrective Action Plan ? Tracy Narvet, Consulting Director of Finance
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